
SCA ruling revives rejected RAF claims – and backdates the bill
A Court-ordered reset of the RAF claims process may force recognition of previously excluded liabilities, with potentially severe consequences for the Fund and the fiscus.

A Court-ordered reset of the RAF claims process may force recognition of previously excluded liabilities, with potentially severe consequences for the Fund and the fiscus.

The judgment clarifies that when a taxpayer offers over-collateralised security and SARS cannot explain real risk, suspension should follow.

A High Court ruling confirms that SARS must honour lawful settlement agreements and cannot rely on internal systems or administrative hurdles to escape binding terms.

The judgment makes it clear that remedies under the CPA – refund or replacement – are enforceable and cannot be frustrated by delay or technical objections.